Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
The assessee will be eligible for set off of current year business loss against the undisclosed investment towards purchase of plot of land which has been surrendered during the course of search, and subsequently offered and brought to tax u/s 69 read with section 115BBE - AT
The assessee will be eligible for set off of current year business loss against the undisclosed investment towards purchase of plot of land which has been surrendered during the course of search, and subsequently offered and brought to tax u/s 69 read with section 115BBE - AT
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